Gather your supplies!  For a trick-or-treat bag, you'll need one-half yard of 45" wide fabric.  That's enough for a 36"x16" body and two handles.  A piece of plastic or cardboard adds support and stability when cut to fit the bottom of the bag 

We wanted something durable to last through several years of trick-or-treating, so we chose a light canvas fabric, also known as duck cloth.  Cut the body size to 36" by 16".  Fabric should be left over for the handles.  Don't cut the handles until after you have embroidered the design.

Fold the material in half, right sides together, lengthwise.  Mark the fold, and make 2" marks on both sides

Sew both side edges together, and trim the excess fabric.

Pinch the fabric together at the 2" marks and along the bottom edge.  Push your hands together so that a triangle is formed.

Sew a seam straight across the 2" mark and then trim the excess fabric.  Repeat for the other folded corner.

Fold the top edge outward, and sew a seam.

Embroider the handle designs on the remaining fabric, then cut to 12" long by 4" wide.

Fold the bag in half and make a 2" mark on each side of the fold for handle placement.

Fold the handles lengthwise, putting the two wrong sides together.  Fold the edges under again, and sew a seam.  Finish the ends of each strap by sewing a seam.

Attach the handles to the bag using a "square" stitch.

Turn the bag inside out.  You can embroider it at this point, or you can embroider on the fabric before you sew - whichever is easiest for you.  Place the cardboard or plastic square at the bottom of the bag.  Now you are ready to fill your trick-or-treat bag with great treats!